FAC Explorer

Audit 367743

FY End
2024-12-31
Total Expended
$6.99M
Findings
2
Programs
5
Organization: Aid Upstate (SC)
Year: 2024 Accepted: 2025-09-26
Auditor: Forvis Mazars LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1155460 2024-002 Material Weakness Yes C
1155461 2024-002 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
93.917 Hiv Care Formula Grants $2.65M Yes 1
93.940 Hiv Prevention Activities Health Department Based $372,500 Yes 0
14.241 Housing Opportunities for Persons with Aids $294,639 Yes 0
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B $111,432 Yes 0
93.788 Opioid Str $10,090 Yes 0

Contacts

Name Title Type
HEW1JGK14QN6 Rajee Rao Auditee
8642500607 Sabrina Preston Auditor
No contacts on file

Notes to SEFA

The accompanying consolidated schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of AID Upstate and Subsidiary (the “Organization”) under programs of the federal government for the year ended December 31, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the consolidated financial position, consolidated statements of activities, consolidated statements of functional expense or consolidated cash flows of the Organization.
Expenditures on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Organization did not pass-through any Federal funding to subrecipients.
The Organization’s federal programs are subject to financial and compliance audits by grantor agencies which, if instances of material noncompliance are found, may result in disallowed expenditures and affect its continued participation in specific programs. The amount, if any, of expenditures, which may be disallowed by the grantor agencies, cannot be determined at this time. However, the Organization expects such amounts, if any, to be immaterial.
The categorization of expenditures by program included in the consolidated schedule of expenditures of federal awards is based upon the grant documents. Changes in the categorization of expenditures occur based upon revisions to the Assistance Listing, which is issued in June and December of each year. The schedule of expenditures of federal awards for the year ended December 31, 2024 reflects Assistance Listing changes issued through May 2024.

Finding Details

Finding 2024-002
2024-002 Cash Management Assistance Listing #93.917 HIV Care Formula Grants passed through South Carolina Department of Health and Environmental Control Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed timely. Reports should be submitted in the timeline as determined in the grant agreement. Condition: The Organization established a procedure over reimbursement requests that is not being adhered to in order to guarantee timely submissions. Cause: The Organization has limited staff to record the day to day activities to allow for a timely submission. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not submitted timely. Questioned Costs: None. Context: The reimbursement requests were sampled and a population of 5 was selected to be reviewed. Of those sampled, 3 were found to not be submitted timely. The sample was not considered statistically valid. Identification as a Repeat Finding: 2023-002 Recommendation: The Organization should implement a process to ensure the timely submission of the reimbursement requests. Views of Responsible Officials and corrective action plan: See corrective action plan.
Finding 2024-002
2024-002 Cash Management Assistance Listing #93.917 HIV Care Formula Grants passed through South Carolina Department of Health and Environmental Control Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed timely. Reports should be submitted in the timeline as determined in the grant agreement. Condition: The Organization established a procedure over reimbursement requests that is not being adhered to in order to guarantee timely submissions. Cause: The Organization has limited staff to record the day to day activities to allow for a timely submission. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not submitted timely. Questioned Costs: None. Context: The reimbursement requests were sampled and a population of 5 was selected to be reviewed. Of those sampled, 3 were found to not be submitted timely. The sample was not considered statistically valid. Identification as a Repeat Finding: 2023-002 Recommendation: The Organization should implement a process to ensure the timely submission of the reimbursement requests. Views of Responsible Officials and corrective action plan: See corrective action plan.